kindly verify whether the following are true$/$falseUnder the "qualifying relative" test, a child who provides over $\frac{1}{2}$ of his$/$her own

support for the year in question may not be classified as a dependent under a multiple

support agreement.

The Form $1040$ exemption$/$dependency deduction amount is increased if the

individual in question is blind at some point during the year.

As a general rule, tangible personal property is depreciated under MACRS using the

straight$-$line depreciation method.

If the House of Representatives and the Senate each pass a revenue bill, but

the two versions differ in a substantive way, a Joint Conference Committee

considers the two versions and arrives at a compromise bill, which is then sent

to each of the houses for a final vote.

The National Taxpayer Advocate is appointed by the Secretary of the Treasury.

An individual taxpayer cannot claim a trade or business deduction for the cost of tickets

to an entertainment facility.

The exclusion for interest income earned on U$.$S$.$ savings bonds used to finance higher

education of the taxpayer is not available to the individual who purchased the bond.

After a nontaxable stock dividend, some of the basis of the original shares owned must

be allocated to the new shares received.

A taxpayer who makes a contribution to a college or university in an amount required

to allow the taxpayer to purchase season tickets to an athletic event may deduct only $50\%$

of the payment as a charitable contribution.

For federal income tax purposes, the receipt of Social Security benefits are excluded from

gross income for all tax years after the end of the year in which an individual attains age $72.$

Parties holding title to property as tenants in common will be taxed on their proportionate

share of income produced by the property based on their contribution to ownership of

the property.

A taxpayer who receives corporate stock as compensation for services rendered to the

corporation must recognize income in an amount equal to the fair market value of the

stock received.